IMSERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IMSERVICES
Largest movements
- Cash -€50,382
down €50,382 (-30.6%), from €164,481 to €114,099
mainly Net result for the year (-€29,886) and Tax, wage and social debts (-€12,653)
- Reserves -€29,886
down €29,886 (-18.1%), from €165,364 to €135,477
of which Distributable reserves: -€29,886
- Tax, wage and social debts -€12,653
down €12,653 (-90.0%), from €14,052 to €1,399
- Trade debts -€9,198
down €9,198 (-100%), from €9,198 to €0
- Gross operating margin -€70,240
down €70,240, from €38,279 to -€31,961
- Taxes -€14,260
down €14,260 (-100%), from €14,260 to €0
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,114 | €151,419 | -€51,695 | -25.5% |
| Fixed assets | 21/28 | €3,025 | €1,222 | -€1,804 | -59.6% |
| Tangible fixed assets | 22/27 | €3,025 | €1,222 | -€1,804 | -59.6% |
| Furniture and vehicles | 24 | €3,025 | €1,222 | -€1,804 | -59.6% |
| Current assets | 29/58 | €200,089 | €150,198 | -€49,891 | -24.9% |
| Amounts receivable within one year | 40/41 | €35,607 | €36,099 | +€491 | +1.4% |
| Trade receivables | 40 | €8,910 | - | -€8,910 | |
| Other amounts receivable | 41 | €26,698 | €36,099 | +€9,401 | +35.2% |
| Cash at bank and in hand | 54/58 | €164,481 | €114,099 | -€50,382 | -30.6% |
| Total equity and liabilities | 10/49 | €203,114 | €151,419 | -€51,695 | -25.5% |
| Equity | 10/15 | €179,864 | €149,977 | -€29,886 | -16.6% |
| Contributions | 10/11 | €14,500 | €14,500 | = | 0.0% |
| Reserves | 13 | €165,364 | €135,477 | -€29,886 | -18.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €163,364 | €133,477 | -€29,886 | -18.3% |
| Amounts payable | 17/49 | €23,250 | €1,442 | -€21,808 | -93.8% |
| Amounts payable within one year | 42/48 | €23,250 | €1,442 | -€21,808 | -93.8% |
| Financial debts | 43 | - | €43 | +€43 | |
| Credit institutions | 430/8 | - | €43 | +€43 | |
| Trade debts | 44 | €9,198 | €0 | -€9,198 | -100% |
| Suppliers | 440/4 | €9,198 | €0 | -€9,198 | -100% |
| Taxes, remuneration and social security | 45 | €14,052 | €1,399 | -€12,653 | -90.0% |
| Taxes | 450/3 | €14,052 | €1,399 | -€12,653 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29 | €114 | +€84 | +286% |
| Other operating charges | 640/8 | €597 | €269 | -€328 | -54.9% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €38,279 | -€31,961 | -€70,240 | |
| Operating profit (loss) | 9901 | €37,653 | -€32,434 | -€70,087 | |
| Financial income | 75/76B | €2,800 | €2,922 | +€122 | +4.4% |
| Recurring financial income | 75 | €2,800 | €2,922 | +€122 | +4.4% |
| Financial charges | 65/66B | €164 | €374 | +€210 | +128% |
| Recurring financial charges | 65 | €164 | €374 | +€210 | +128% |
| Profit (loss) for the period before taxes | 9903 | €40,289 | -€29,886 | -€70,175 | |
| Income taxes | 67/77 | €14,260 | €0 | -€14,260 | -100% |
| Profit (loss) for the period | 9904 | €26,028 | -€29,886 | -€55,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,028 | -€29,886 | -€55,915 |
Source: filed annual accounts (NBB), financial years ended 28 June 2025 and 28 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.